Accounting Reform in Central and Eastern Europe |
Contents
Preface | 7 |
Accounting and Financial Reporting in Market Economies | 25 |
Information Needs of Users | 31 |
Copyright | |
14 other sections not shown
Common terms and phrases
accepted accounting according accounting and financial accounting and reporting accounting directives accounting firms accounting practices accounting principles accounting profession accounting reforms accounting regulations accounting rules accounting system accruals activities allocation applied auditing basis capital markets Central and Eastern centrally planned economies changes chart of accounts company law concept creditors depreciation Deutsche Mark Eastern Europe eastern european countries ensure enterprises equity established example expenses fair view financial information financial reporting financial statements fixed assets foreign funds Group harmonisation of accounting historical cost Hungary IASC important income statement International Accounting Standards inventories investment investors market economy method OECD OECD countries OECD Member countries opening balance sheet operations organisations period Poland preparation privatisation problems production professional bodies programme prudence realised recognised requirements result revaluation revenues role shareholders Soviet standards setting bodies state-owned taxation transactions transition true and fair western